Consiliario: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Consiliario
Largest movements
- Cash -€37,893
down €37,893 (-61.7%), from €61,385 to €23,492
mainly Net result for the year (-€99,569) and Investment in fixed assets (net) (-€39,925)
- Stocks and contracts -€14,771
down €14,771 (-12.6%), from €117,609 to €102,837
- Deferred charges and accrued income -€8,758
down €8,758 (-96.2%), from €9,102 to €344
- Receivables within one year -€5,706
down €5,706 (-59.6%), from €9,574 to €3,868
of which Trade receivables: -€5,633
- Intangible fixed assets -€4,858
down €4,858 (-98.5%), from €4,934 to €76
- Profit (loss) carried forward -€99,569
down €99,569 (-40.7%), from -€244,643 to -€344,212
- Other debts +€81,714
up €81,714 (+18.2%), from €448,168 to €529,882
- Debts after one year -€20,995
down €20,995 (-100.0%), from €20,995 to €0
- Trade debts -€15,991
down €15,991 (-62.6%), from €25,543 to €9,551
- Tax, wage and social debts -€10,252
down €10,252 (-55.4%), from €18,510 to €8,257
of which Remuneration and social security: -€11,960
- Gross operating margin -€68,768
down €68,768 (-50.4%), from €136,347 to €67,580
- Staff costs +€23,118
up €23,118 (+24.0%), from €96,295 to €119,413
- Depreciation -€1,364
down €1,364 (-3.1%), from €43,673 to €42,309
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €312,585 | €243,073 | -€69,512 | -22.2% |
| Fixed assets | 21/28 | €114,917 | €112,532 | -€2,384 | -2.1% |
| Intangible fixed assets | 21 | €4,934 | €76 | -€4,858 | -98.5% |
| Tangible fixed assets | 22/27 | €108,903 | €111,376 | +€2,473 | +2.3% |
| Plant, machinery and equipment | 23 | €96,945 | €76,005 | -€20,940 | -21.6% |
| Furniture and vehicles | 24 | €2,844 | €34,261 | +€31,416 | +1104.5% |
| Other tangible fixed assets | 26 | €9,114 | €1,111 | -€8,003 | -87.8% |
| Financial fixed assets | 28 | €1,080 | €1,080 | = | 0.0% |
| Current assets | 29/58 | €197,669 | €130,541 | -€67,128 | -34.0% |
| Stocks and contracts in progress | 3 | €117,609 | €102,837 | -€14,771 | -12.6% |
| Stocks | 30/36 | €117,609 | €102,837 | -€14,771 | -12.6% |
| Amounts receivable within one year | 40/41 | €9,574 | €3,868 | -€5,706 | -59.6% |
| Trade receivables | 40 | €9,501 | €3,868 | -€5,633 | -59.3% |
| Other amounts receivable | 41 | €73 | €0 | -€73 | -100.0% |
| Cash at bank and in hand | 54/58 | €61,385 | €23,492 | -€37,893 | -61.7% |
| Deferred charges and accrued income | 490/1 | €9,102 | €344 | -€8,758 | -96.2% |
| Total equity and liabilities | 10/49 | €312,585 | €243,073 | -€69,512 | -22.2% |
| Equity | 10/15 | -€226,043 | -€325,612 | -€99,569 | -44.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€244,643 | -€344,212 | -€99,569 | -40.7% |
| Amounts payable | 17/49 | €538,629 | €568,685 | +€30,057 | +5.6% |
| Amounts payable after more than one year | 17 | €20,995 | €0 | -€20,995 | -100.0% |
| Financial debts | 170/4 | €20,995 | €0 | -€20,995 | -100.0% |
| Amounts payable within one year | 42/48 | €516,579 | €568,685 | +€52,106 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €24,359 | €20,995 | -€3,365 | -13.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €25,543 | €9,551 | -€15,991 | -62.6% |
| Suppliers | 440/4 | €25,543 | €9,551 | -€15,991 | -62.6% |
| Taxes, remuneration and social security | 45 | €18,510 | €8,257 | -€10,252 | -55.4% |
| Taxes | 450/3 | €6,549 | €8,257 | +€1,708 | +26.1% |
| Remuneration and social security | 454/9 | €11,960 | €0 | -€11,960 | -100.0% |
| Other amounts payable | 47/48 | €448,168 | €529,882 | +€81,714 | +18.2% |
| Accrued charges and deferred income | 492/3 | €1,055 | €0 | -€1,055 | -100.0% |
| Remuneration, social security and pensions | 62 | €96,295 | €119,413 | +€23,118 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,673 | €42,309 | -€1,364 | -3.1% |
| Other operating charges | 640/8 | €2,268 | €1,977 | -€291 | -12.8% |
| Gross operating margin | 9900 | €136,347 | €67,580 | -€68,768 | -50.4% |
| Operating profit (loss) | 9901 | -€5,888 | -€96,119 | -€90,231 | -1532.4% |
| Financial income | 75/76B | €1,005 | €223 | -€781 | -77.8% |
| Recurring financial income | 75 | €1,005 | €223 | -€781 | -77.8% |
| Financial charges | 65/66B | €4,007 | €3,124 | -€883 | -22.0% |
| Recurring financial charges | 65 | €4,007 | €3,124 | -€883 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,890 | -€99,019 | -€90,129 | -1013.8% |
| Income taxes | 67/77 | €601 | €549 | -€52 | -8.6% |
| Profit (loss) for the period | 9904 | -€9,491 | -€99,569 | -€90,077 | -949.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,491 | -€99,569 | -€90,077 | -949.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.